RO e-Factura — BT-24 still declaring CIUS-RO:1.0.0 (BR-RO-001)

Name: RO e-Factura — BT-24 still declaring CIUS-RO:1.0.0 (BR-RO-001) — RO_CIUS 1.0.1 · UBL 2.1 sample file
Creator: ValidateFin
License: https://creativecommons.org/licenses/by/4.0/

The single most common Romanian rejection, and the only thing wrong with this file: BT-24 still says CIUS-RO:1.0.0, a value retired on 29 December 2022 (order OMF 4092/2022). The invoice is impeccable in every other respect and passes the XSD. Both example invoices the Ministry itself still publishes carry this defect — and the Ministry’s own validator rejects them.

RO_CIUS 1.0.1 · UBL 2.1 — Invalid

RO e-Factura invoice (Romania, ANAF) RO_CIUS 1.0.1 · UBL 2.1 Ministerul Finanțelor / ANAF — RO_CIUS 1.0.1 (ro16931-ubl-1.0.9)Expected result: Invalid — 1 errors

What this file shows

Transactions	35
Total	RON 41,340,576.71
Date in the file	2022-05-31

The defects it carries

BR-RO-001Identificatorul specificatie (BT-24)

Quoted verbatim from the validator, not paraphrased.

Last verified: 2026-07-13License: CC-BY-4.0

Download the file Open the matching validator

Every party, IBAN and amount below is fictitious. The IBANs are structurally valid — they pass the mod-97 check — but they belong to no real account.

File content

<?xml version="1.0" encoding="UTF-8"?>
<!--

    Licensed under European Union Public Licence (EUPL) version 1.2.

-->
<!-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  -->
<!--                                                                                -->
<!--     Note - The purpose is to illustrate a invoice instance with many elements    -->
<!--     (but probably insufficient from business perspective) -->
<!--                                                                                -->
<!-- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -  -->

<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2" xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2" xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:UBLVersionID>2.1</cbc:UBLVersionID>
  <cbc:CustomizationID>urn:cen.eu:en16931:2017#compliant#urn:efactura.mfinante.ro:CIUS-RO:1.0.0</cbc:CustomizationID>
  <cbc:ID>6422451356</cbc:ID>
  <cbc:IssueDate>2022-05-31</cbc:IssueDate>
  <cbc:DueDate>2022-05-31</cbc:DueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:Note>some text for invoice note</cbc:Note>
  <cbc:DocumentCurrencyCode>RON</cbc:DocumentCurrencyCode>
  <cac:InvoicePeriod>
    <cbc:EndDate>2022-05-31</cbc:EndDate>
  </cac:InvoicePeriod>
  <cac:AccountingSupplierParty> <!-- BG-4 VÂNZĂTOR -->
    <cac:Party>
      <cac:PartyName>
        <cbc:Name>Seller SRL</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>line1</cbc:StreetName>
        <cbc:CityName>SECTOR1</cbc:CityName>
        <cbc:PostalZone>013329</cbc:PostalZone>
        <cbc:CountrySubentity>RO-B</cbc:CountrySubentity>
        <cac:Country>
          <cbc:IdentificationCode>RO</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>RO1234567897</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Seller SRL</cbc:RegistrationName>
        <cbc:CompanyLegalForm>J40/12345/1998</cbc:CompanyLegalForm>
      </cac:PartyLegalEntity>
      <cac:Contact>
        <cbc:ElectronicMail>[email protected]</cbc:ElectronicMail>
      </cac:Contact>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty> <!-- BG-7 CUMPĂRĂTOR -->
    <cac:Party>
      <cac:PartyIdentification>
        <cbc:ID>123456</cbc:ID>
      </cac:PartyIdentification>
      <cac:PartyName>
        <cbc:Name>Buyer name</cbc:Name>
      </cac:PartyName>
      <cac:PostalAddress>
        <cbc:StreetName>BD DECEBAL NR 1 ET1</cbc:StreetName>
        <cbc:CityName>ARAD</cbc:CityName>
        <cbc:PostalZone>123456</cbc:PostalZone>
        <cbc:CountrySubentity>RO-AR</cbc:CountrySubentity>
        <cac:Country>
          <cbc:IdentificationCode>RO</cbc:IdentificationCode>
        </cac:Country>
      </cac:PostalAddress>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>RO987456126</cbc:CompanyID>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:PartyTaxScheme>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Buyer SRL</cbc:RegistrationName>
        <cbc:CompanyID>J02/321/2010</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:PaymentMeans> <!-- BG-16 INSTRUCŢIUNI DE PLATĂ -->
    <cbc:PaymentMeansCode>31</cbc:PaymentMeansCode>
    <cac:PayeeFinancialAccount>
      <cbc:ID>RO80RNCB0067054355123456</cbc:ID>
    </cac:PayeeFinancialAccount>
  </cac:PaymentMeans>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="RON">6598592.6</cbc:TaxAmount><!-- BT-110/ BT-111 Valoarea totală a TVA a facturii/ Valoarea TVA totală a facturii în moneda de contabilizare-->
    <cac:TaxSubtotal><!-- BG-23 DETALIEREA TVA -->
      <cbc:TaxableAmount currencyID="RON">696.12</cbc:TaxableAmount><!-- BT-116 -->
      <cbc:TaxAmount currencyID="RON">34.79</cbc:TaxAmount><!-- BT-117 -->
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID><!-- BT-118 -->
        <cbc:Percent>5.00</cbc:Percent><!-- BT-119 -->
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="RON">22875.45</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="RON">2059.43</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>9.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
    <cac:TaxSubtotal>
      <cbc:TaxableAmount currencyID="RON">34718412.54</cbc:TaxableAmount>
      <cbc:TaxAmount currencyID="RON">6596498.38</cbc:TaxAmount>
      <cac:TaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19.00</cbc:Percent>
        <cac:TaxScheme>
          <cbc:ID>VAT</cbc:ID>
        </cac:TaxScheme>
      </cac:TaxCategory>
    </cac:TaxSubtotal>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal><!-- BG-22 TOTALURI ALE DOCUMENTULUI-->
    <cbc:LineExtensionAmount currencyID="RON">34741984.11</cbc:LineExtensionAmount><!-- BT-106 Suma valorilor nete ale liniilor facturii -->
    <cbc:TaxExclusiveAmount currencyID="RON">34741984.11</cbc:TaxExclusiveAmount><!-- BT-109 Valoarea totală a facturii fără TVA -->
    <cbc:TaxInclusiveAmount currencyID="RON">41340576.71</cbc:TaxInclusiveAmount><!-- BT-112 Valoarea totală a facturii cu TVA -->
    <cbc:PayableAmount currencyID="RON">41340576.71</cbc:PayableAmount><!-- BT-115 Suma de plată -->
  </cac:LegalMonetaryTotal>
  <cac:InvoiceLine>
    <cbc:ID>1</cbc:ID>
    <cbc:InvoicedQuantity unitCode="C62">46396.67</cbc:InvoicedQuantity><!-- BT-129 Cantitatea-->
    <cbc:LineExtensionAmount currencyID="RON">334641.38</cbc:LineExtensionAmount><!-- BT-131 Valoarea neta a liniei -->
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>false</cbc:ChargeIndicator> <!-- BG-27 deducere -->
      <cbc:AllowanceChargeReasonCode>95</cbc:AllowanceChargeReasonCode><!-- BT-140-->
      <cbc:AllowanceChargeReason>Discount</cbc:AllowanceChargeReason><!-- BT-139-->
      <cbc:Amount currencyID="RON">801.98</cbc:Amount><!-- BT-136-->
    </cac:AllowanceCharge>
    <cac:AllowanceCharge>
      <cbc:ChargeIndicator>true</cbc:ChargeIndicator> <!-- BG-28 taxa suplimnentara -->
      <cbc:AllowanceChargeReasonCode>ZZZ</cbc:AllowanceChargeReasonCode><!-- BT-145-->
      <cbc:AllowanceChargeReason>Mutually defined</cbc:AllowanceChargeReason><!-- BT-144-->
      <cbc:Amount currencyID="RON">-19272.48</cbc:Amount><!-- BT-141 Valoarea taxei suplimentare la linia facturii-->
      <cbc:BaseAmount currencyID="RON">354715.84</cbc:BaseAmount><!-- BT-142 Valoarea de bază a taxei suplimentare la linia facturii-->
    </cac:AllowanceCharge>
    <cac:Item>
      <cbc:Name>item name</cbc:Name>
      <cac:SellersItemIdentification>
        <cbc:ID>0102</cbc:ID>
      </cac:SellersItemIdentification>
      <cac:CommodityClassification>
        <cbc:ItemClassificationCode listID="STI">03222000-3</cbc:ItemClassificationCode><!-- BT-158/BT-158-1 Identificatorul clasificării articolului(cod CPV pentru Fructe şi fructe cu coajă”)/ Identificatorul schemei -->
      </cac:CommodityClassification>
      <cac:ClassifiedTaxCategory>
        <cbc:ID>S</cbc:ID>
        <cbc:Percent>19.00</cbc:Percent>
        <cac:TaxScheme>

160 / 1039 lines shown — the complete file is in the download above.

How we know these results hold

Every file in this library is run through the site's own validator on each build. The expected result stated above is asserted by an automated test — if a file stopped matching what this page claims, the build would fail. Two inherited fixtures were repaired this way before publication: three IBANs failed the mod-97 check and several names used characters outside the basic SEPA character set.

RO e-Factura invoice (Romania, ANAF)

All sample files https://validatefin.com/samples/efactura-customization-1.0.0.xml